ECH4026 - Employer and Contractor's Role: Statutory Payments - SPP & SAP
Employers are responsible for paying Statutory Paternity Pay
(SPP) and Statutory Adoption Pay (SAP) by virtue of
- Employment Act 2002
- Regulation 42 of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (SI 2002/2822)
- Employment (Northern Ireland) Order 2002
- Regulation 42 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations (Northern Ireland) (S.R. 2002 No. 378)
The legislation that allows us to penalise employers who refuse or repeatedly fail to pay SPP/SAP to their employees is
- Section 11(6) of the Employment Act 2002 (EA2002)
- Article 12(6) of the Employment (Northern Ireland) Order 2002 (E(NI)O2002).
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
Guidance for employers is contained in
- helpbook E16 SPP (adoption) & SAP
- helpbook E15 SPP (birth).
